United States v. Ahmanson

415 F.2d 785 UNITED STATES of America and Gabriel Dennis, Special Agent of the Internal Revenue Service, Petitioners, v. William H. AHMANSON, as President, of Howfield, Inc., a/k/a Galaxy Inc., a/k/a Galaxy Advertising Inc., and Howfield, Inc., a/k/a Galaxy, Inc., and a/k/a Galaxy Advertising, Inc., Respondents. No. 23673. United States Court of Appeals Ninth Circuit. August 1, 1969. Walter S. Weiss (argued), Goodson & Hannam, Los Angeles, Cal., for appellants. Joseph M. Howard (argued), Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., Wm. Matthew Byrne, Jr., U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for appellees. Before HAMLEY, BROWNING and CARTER, Circuit Judges. PER CURIAM: 1 The United States and Gabriel Dennis, Special Agent of the Internal Revenue Service (Service), brought these proceedings, pursuant to sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954 (Code), to enforce four Service summonses. The summonses were directed to Galaxy, Inc., now known as Howfield, Inc., and William H. Ahmanson, president of that corporation. 2 The corporation and Ahmanson resisted enforcement of the summonses on two grounds. The first of…